Determinación de costos de producción para la Mueblería & Carpintería Rs, en el cantón Morona, provincia de Morona Santiago periodo 2023

Abstract

This study was conducted in “Mueblería & Carpintería Rs”, located in Río Blanco parish, Morona canton, Province of Morona Santiago, to determine production costs and establish a more precise unit price for the products in the most significant demand. Based on market trends, the company shows its costs empirically without a detailed record of the materials used or effective labor control. Techniques such as direct observation and interviews with the operations manager and workers were used to go deeper into the production process and understand the limitations of the company's current costing method. The results indicate the need to implement a process costing system to accurately record raw material consumption, effective labor control, and adequate monitoring of indirect manufacturing costs. Adopting such a system will provide multiple benefits, including determining the break-even point, assessing the profitability of products, and better understanding the profit margin in relation to established selling prices. Therefore, it is recommended that “Mueblería & Carpintería Rs” adopt the process costing system to improve its financial management, allocate actual costs to its production, facilitate the control of its material resources, and thus increase its competitiveness in the market.